CLA-2-85:OT:RR:NC:N2 212
Albert Saldana
Mattel, Inc.
333 Continental Blvd. El Segundo, CA 90245
RE: The tariff classification of children’s magnifying glasses from China
Dear Mr. Saldana:
In your letter dated November 5, 2024, you requested a tariff classification ruling.
The merchandise under consideration, identified by item number JFG13, is described as children’s magnifying glasses. The subject item features a wooden frame and handle paired with a 5X magnification lens made of plastic. The 6.75 inch magnifying glasses are available in three distinct styles featuring decorative designs inspired by rainbow, space, and flower themes. The magnifying glasses are intended to be used by children ages 2 and up to explore and observe plants, insects, letters and other objects.
In your request, we note your reference to the subject glasses being used primarily as a children’s toy. However, we do not find the article to be principally designed for amusement, but rather used for the utilitarian purpose of magnifying objects. Any amusement provided by the subject item is incidental to its utilitarian purpose as a magnifying glass. For tariff purposes, this product is not considered to be a toy principally designed for amusement and therefore, is precluded from classification under the Heading 9503, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the children’s magnifying glasses will be 9013.80.2000, HTSUS, which provides for “Liquid crystal devices not constituting articles provided…other optical appliances and instruments, not specified or included elsewhere in this chapter; other devices, appliances and instruments; Hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus.” The general rate of duty will be 6.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9013.80.2000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9013.80.2000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions
https://www.cbp.gov/trade/remedies/301-certain-products-china
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division